Show the journal entries necessary to correct the following errors:

(a) A sale of goods for £630 to J. Trees had been entered in J. Tees’s account.

(b) The purchase of a printer on credit from D. Hogg for £846 had been completely omitted from our books.

(c) The purchase of a laptop for £389 had been entered in error in the Office Expenses account.

(d) A sale of £260 to G. Lee had been entered in the books, both debit and credit, as £206.

(e) Commission received £340 had been entered in error in the Sales account.

(f) A receipt of cash from A. Salmond £130 had been entered on the credit side of the cash book and the debit side of A. Salmond’s account.

(g) A purchase of goods for £410 had been entered in error on the debit side of the Drawings account.

(h) Discounts Allowed £46 had been entered in error on the debit side of the Discounts Received account.